外文翻譯--對財務報表舞弊的思考

1、<p>　　1970單詞，2910漢字</p><p>　　出處：出處: American Institute of Certified Public Accountants.Consideration Of Fraud in a Financial Statement Audit[J]. Accounting Research Manager, 2002,5:24-30.</p><

2、;p><b>　　外文文獻翻譯 </b></p><p><b>　　原文: </b></p><p>　　Consideration of Fraud in a Financial Statement Audit</p><p>　　Description and Characteristics of Fraud&

3、lt;/p><p>　　Fraud is a broad legal concept and auditors do not make legal determinations of whether fraud has occurred. Rather, the auditor's interest specifically relates to acts that result in a material

4、misstatement of the financial statements. The primary factor that distinguishes fraud from error is whether the underlying action that results in the misstatement of the financial statements is intentional or unintention

5、al. For purposes of the Statement, fraud is an intentional act that results in a mater</p><p>　　Intent is often difficult to determine, particularly in matters involving accounting estimates and the applicat

6、ion of accounting principles. For example, unreasonable accounting estimates may be unintentional or may be the result of an intentional attempt to misstate the financial statements. Although an audit is not designed to

7、determine intent, the auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of materi</p><p>　　Two types of misstatements a

8、re relevant to the auditor's consideration of fraud - misstatements arising from fraudulent financial reporting and misstatements arising from misappropriation of assets. </p><p>　　1、Misstatements arisin

9、g from fraudulent financial reporting are intentional misstatements or omissions of amounts or disclosures in financial statements designed to deceive financial statement users where the effect causes the financial state

10、ments not to be presented, in all material respects, in conformity with generally accepted accounting principles (GAAP). Fraudulent financial reporting may be accomplished by the following: </p><p>　　(1)Mani

11、pulation, falsification, or alteration of accounting records or supporting documents from which financial statements are prepared</p><p>　　(2) Misrepresentation in or intentional omission from the financial

12、statements of events, transactions, or other significant information</p><p>　　(3) Intentional misapplication of accounting principles relating to amounts, classification, manner of presentation, or disclosur

13、e </p><p>　　Fraudulent financial reporting need not be the result of a grand plan or conspiracy. It may be that management representatives rationalize the appropriateness of a material misstatement, for exam

14、ple, as an aggressive rather than indefensible interpretation of complex accounting rules, or as a temporary misstatement of financial statements, including interim statements, expected to be corrected later when operati

15、onal results improve.</p><p>　　2、Misstatements arising from misappropriation of assets (sometimes referred to as theft or defalcation) involve the theft of an entity's assets where the effect of the thef

16、t causes the financial statements not to be presented, in all material respects, in conformity with GAAP. Misappropriation of assets can be accomplished in various ways, including embezzling receipts, stealing assets, or

17、 causing an entity to pay for goods or services that have not been received. Misappropriation of assets may </p><p>　　Three conditions generally are present when fraud occurs. First, management or other empl

18、oyees have an incentive or are under pressure, which provides a reason to commit fraud. Second, circumstances exist - for example, the absence of controls, ineffective controls, or the ability of management to override c

19、ontrols - that provide an opportunity for a fraud to be perpetrated. Third, those involved are able to rationalize committing a fraudulent act. Some individuals possess an attitude, character</p><p>　　Manage

20、ment has a unique ability to perpetrate fraud because it frequently is in a position to directly or indirectly manipulate accounting records and present fraudulent financial information. Fraudulent financial reporting of

21、ten involves management override of controls that otherwise may appear to be operating effectively.6 Management can either direct employees to perpetrate fraud or solicit their help in carrying it out. In addition, manag

22、ement personnel at a component of the entity may be in</p><p>　　Frauds have been committed by management override of existing controls using such techniques as (a) recording fictitious journal entries, parti

23、cularly those recorded close to the end of an accounting period to manipulate operating results, (b) intentionally biasing assumptions and judgments used to estimate account balances, and (c) altering records and terms r

24、elated to significant and unusual transactions. </p><p>　　Typically, management and employees engaged in fraud will take steps to conceal the fraud from the auditors and others within and outside the organiz

25、ation. Fraud may be concealed by withholding evidence or misrepresenting information in response to inquiries or by falsifying documentation. For example, management that engages in fraudulent financial reporting might a

26、lter shipping documents. Employees or members of management who misappropriate cash might try to conceal their thefts by forging si</p><p>　　Fraud also may be concealed through collusion among management, em

27、ployees, or third parties. Collusion may cause the auditor who has properly performed the audit to conclude that evidence provided is persuasive when it is, in fact, false. For example, through collusion, false evidence

28、that controls have been operating effectively may be presented to the auditor, or consistent misleading explanations may be given to the auditor by more than one individual within the entity to explain an unexpecte</p

29、><p>　　Although fraud usually is concealed and management’s intent is difficult to determine, the presence of certain conditions may suggest to the auditor the possibility that fraud may exist. For example, an

30、important contract may be missing, a subsidiary ledger may not be satisfactorily reconciled to its control account, or the results of an analytical procedure performed during the audit may not be consistent with expectat

31、ions. However, these conditions may be the result of circumstances other than</p><p>　　As indicated in paragraph 1, the auditor has a responsibility to plan and perform the audit to obtain reasonable assuran

32、ce about whether the financial statements are free of material misstatement, whether caused by fraud or error. However, absolute assurance is not attainable and thus even a properly planned and performed audit may not de

33、tect a material misstatement resulting from fraud. A material misstatement may not be detected because of the nature of audit evidence or because the characteri</p><p>　　The Importance of Exercising Professi

34、onal Skepticism </p><p>　　Due professional care requires the auditor to exercise professional skepticism. See SAS No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol.

35、 1, AU sec. 230.07–.09, “Due Professional Care in the Performance of Work”). Because of the characteristics of fraud, the auditor’s exercise of professional skepticism is important when considering the risk of material m

36、isstatement due to fraud. Professional skepticism is an attitude that includes a questioning mind a</p><p>　　Considering Fraud Risk Factors </p><p>　　Because fraud is usually concealed, material

37、 misstatements due to fraud are difficult to detect. Nevertheless, the auditor may identify events or conditions that indicate incentives/pressures to perpetrate fraud, opportunities to carry out the fraud, or attitudes/

38、rationalizations to justify a fraudulent action. Such events or conditions are referred to as “fraud risk factors.” Fraud risk factors do not necessarily indicate the existence of fraud; however, they often are present i

39、n circumstances </p><p>　　When obtaining information about the entity and its environment, the auditor should consider whether the information indicates that one or more fraud risk factors are present. The a

40、uditor should use professional judgment in determining whether a risk factor is present and should be considered in identifying and assessing the risks of material misstatement due to fraud. </p><p>　　Exampl

41、es of fraud risk factors related to fraudulent financial reporting and misappropriation of assets are presented in the Appendix . These illustrative risk factors are classified based on the three conditions generally pre

42、sent when fraud exists: incentive/pressure to perpetrate fraud, an opportunity to carry out the fraud, and attitude/rationalization to justify the fraudulent action. Although the risk factors cover a broad range of situa

43、tions, they are only examples and, accordingly, the au</p><p>　　Overall Responses to the Risk of Material Misstatement </p><p>　　Judgments about the risk of material misstatement due to fraud ha

44、ve an overall effect on how the audit is conducted in the following ways: </p><p>　　Assignment of personnel and supervision. The knowledge, skill, and ability of personnel assigned significant engagement res

45、ponsibilities should be commensurate with the auditor's assessment of the risks of material misstatement due to fraud for the engagement. For example, the auditor may respond to an identified risk of material misstat

46、ement due to fraud by assigning additional persons with specialized skill and knowledge, such as forensic and information technology (IT) specialists, or by assi</p><p>　　Accounting principles. The auditor s

47、hould consider management’s selection and application of significant accounting principles, particularly those related to subjective measurements and complex transactions. In this respect, the auditor may have a greater

48、concern about whether the accounting principles selected and policies adopted are being applied in an inappropriate manner to create a material misstatement of the financial statements. In developing judgments about the

49、quality of such principl</p><p>　　source: American Institute of Certified Public Accountants.Consideration Of Fraud in a Financial Statement Audit[J]. Accounting Research Manager, 2002,5:24-30. </p>&

50、lt;p><b>　　譯文: </b></p><p>　　對財務報表舞弊的思考</p><p>　　(一) 舞弊的特征 </p><p>　　舞弊是一個廣泛的法律概念，審計師無法準確判斷是否發(fā)生了舞弊行為。 相反， 審計師的利益特別是有關行為往往會造成誤報。判斷舞弊的主要要素是: 舞弊行為是否是有意或無意而造成了財務報表的錯報

51、。所以，舞弊是一種故意的欺詐行為， 對財務報表進行了虛假的描述。 </p><p>　　然而是否是故意行為往往難以確定，特別是在涉及會計估計和會計原則的適用問題時。例如: 不合理的會計估計可能是無意的或可能是故意虛報財務報表。雖然審計的目的不是要確定是否是故意， 但審計師有責任計劃和實施審計程序，去檢測財務報表是否存在重大錯報和誤報是否是有意還是無意造成的。 </p><p>　　審計師必

52、須考慮的兩種類型的錯誤陳述: 虛假陳述而產(chǎn)生的虛假財務報告和錯誤陳述而產(chǎn)生的資產(chǎn)挪用。</p><p>　　1、虛假財務報告是故意虛報或遺漏金額或欺騙財務報表使用者，使財務報表在所有重大方面，都遵照公認的會計原則，進那而致使財務報表在審查時通過。虛假財務報告可能要完成以下: </p><p>　　(1) 操縱、 偽造、 變更會計記錄或編制財務報表的文件</p><p&g

53、t;　　(2) 虛假陳述或故意遺漏主要事件、財務報表信息或其他重要信息 </p><p>　　(3) 故意誤用會計原則披露有關金額，分類等 虛假財務報告不一定是一個宏偉的計劃或陰謀的結果。這可能是管理層為了進行某項測試而做的重大錯報，例如，為了遵循會計規(guī)則而作得一個積極的而不是站不住腳的解釋，或作為臨時過渡性的財務報表，在后期得到糾正后，有望改善經(jīng)營業(yè)績。 </p><p>　　2、挪用或

54、盜竊實體資產(chǎn)致使虛報財務報表， 審計師在遵循美國通用會計準則前提下，未能發(fā)現(xiàn)這一現(xiàn)象。挪用的資產(chǎn)可以通過各種方式完成，包括貪污收據(jù)，竊取資產(chǎn)，捏造一個實體來支付商品或服務尚未收到。挪用的資產(chǎn)可能會伴隨著虛假或誤導性的紀錄，也可能繞過監(jiān)管措施。 </p><p>　　當以下的三個條件存在時，一般都存在舞弊行為。第一，管理人員或其他雇員有動力或壓力下，這會促使他們舞弊; 第二，控制力不足或管理力度不大的企業(yè)，往往會提

55、供一個良好舞弊環(huán)境; 第三，有關人士能夠合理化犯有欺詐行為。有些人持有這樣一種價值觀: 他們或明知卻還去舞弊。然而，即使是一些誠實的人也可以受其身邊的環(huán)境或壓力的影響而進行舞弊。越大的激勵或壓力，越有可能使一個人做出舞弊行為。</p><p>　　管理者具有獨特的優(yōu)勢，容易進行舞弊行為，因為他們經(jīng)常是有權利直接或間接地操縱會計記錄和財務信息。如果舞弊性財務報告被管理層的控制所覆蓋，則可能會被有效地運作。 管理者既

56、可以直接雇員進行舞弊或要求他們幫助進行舞弊。此外，在合并財務報表時，管理者更容易利用職務之便進行舞弊。管理人員也可能運用不可預知的方式進行舞弊。</p><p>　　管理人員往往運用以下的手段進行舞弊:(1) 虛構賬目，尤其是那些被記錄接近一個會計期間的;(2) 故意運用假設，并用賬戶余額的判斷來估計;(3) 改變記錄和有關重大或異常交易的條款。</p><p>　　通常情況下，管理人員和

57、員工進行舞弊，他們往往會采取措施，掩蓋其行為，逃過該組織內(nèi)部審計師和外部審計師的審計。他們常通過偽造文件或歪曲證據(jù)而不予回應信息查詢。例如，管理人員可能改變裝運單據(jù)進行舞弊，雇員通過偽造電子簽名或批文來掩蓋挪用現(xiàn)金的行為。審計人員很難通過審計程序來發(fā)現(xiàn)這些問題，此外，一個側面協(xié)議，管理人員或第三人不透露的話審計人員可能無法發(fā)現(xiàn)這些文件的存在。 </p><p>　　舞弊也可通過管理層，雇員或第三方之間的勾結來進行

58、。合謀可能導致審計師認為提供的證據(jù)是有說服力，事實上這些是假的。例如，通過合謀，虛假的證據(jù)表明，管里已有效運作，或者一致的解釋可能誤導審計師。又例如，審計人員可能會遭遇來自管理層和第三方串通，而得到在一個虛假的消息。</p><p>　　盡管舞弊通常是隱蔽的和管理者的意圖往往是難以確定的，但審計師可以通過某些存在的條件判斷是否存在舞弊。 例如， 一個重要的合同可能會丟失， 但企業(yè)一定會備有明細賬可，或一個分析程序

59、的執(zhí)行在審計過程中不得與預期的結果一致。 這些條件的結果也許并不全是舞弊。 文件或合同可能已丟失; 明細分類賬可能是出于其控制的帳戶，因為一個無意的會計錯誤而導致平衡; 不理想的解析關系可能是由于基本經(jīng)濟因素意想不到的變化導致的。甚至涉嫌舞弊的財務報告可能并不總是可靠的，因為一個員工或第三人可能被誤或可能出于對未知的原因 而作出虛假的報告。 </p><p>　　如前面所述的， 審計師有責任計劃和實施審計程序，

60、去檢測財務報表是否存在重大錯報和誤報是否是有意還是無意造成的。然而， 審計師是無法做出絕對保證的， 因此即使是在策劃和進行適當?shù)膶徲嫵绦颍?也可能無法檢測到全部由由舞弊造成的重大錯誤陳述。重大錯報可能無法檢測到， 因為審計證據(jù)的性質(zhì)或舞弊行為的特點， 正如上面所述的，審計師審核所依靠的審計證據(jù)， 似乎是有效的，事實上是虛假的。 此外， 為檢測舞弊的審核程序， 有可能是無效的。 </p><p>　　(二) 審計師

61、保持職業(yè)懷疑的重要性 </p><p>　　應有的職業(yè)謹慎要求審計師保持專業(yè)的懷疑(SAS 第 1 號審計標準)。 由于舞弊的特點，審計人員的職業(yè)懷疑鍛煉很重要，特別當遇到由舞弊引起重大錯報風險時。職業(yè)懷疑是一種態(tài)度，其中包括一個質(zhì)疑的心態(tài)和審計證據(jù)時的嚴格評估。 審計人員應該保持職業(yè)懷疑態(tài)度， 因為因舞弊引起的重大錯報可能存在， 無論該公司過去時怎么樣的或審計師的經(jīng)驗如何豐富。 此外， 審計師要以專業(yè)的懷疑態(tài)度

62、， 判斷得到的資料和證據(jù)材料是否表明舞弊已經(jīng)發(fā)生。 審計師在收集和評價證據(jù)時要保持職業(yè)懷疑態(tài)度， 審計師不應該滿足管理人員提供的證據(jù)， 因為這些是低于說服力的。 </p><p>　　(三) 舞弊風險因素 </p><p>　　由于舞弊通常是隱蔽的，所以重大錯報難以察覺到。然而，審計人員可以識別一些事件或情況，這些是否存在因激勵/壓力或有一個良好的機會或認為舞弊合理的狀況而進行舞弊。這樣的

63、事件或條件被稱為“舞弊風險因素”，舞弊風險因素的存在并不一定意味著存在會出現(xiàn)舞弊行為，然而，他們的存在往往增加舞弊行為出現(xiàn)的概率。</p><p>　　在獲取有關單位及其環(huán)境的信息時，審計人員應當考慮所收集的資料顯示:是否存在一個或多個舞弊風險因素。審計人員應該使用專業(yè)判斷確定是否存在危險因素，應考慮是否存在因舞弊引起的重大錯報風險。</p><p>　　當存在舞弊時，可以根據(jù)以下三個條件

64、來確定舞弊風險因素。首先，因激勵或壓力而進行舞弊; 其次，環(huán)境提供了一個機會，誘使舞弊行為的發(fā)生。最后，認為舞弊行為合理化的思想不斷滋生。風險因素涉及范圍十分廣泛，他們只是些例子，審計人員可以考慮額外或不同的風險因素。所有這些例子并非囊括所有相關情況，一些例子可能會綜合的出現(xiàn)在不同規(guī)模和不同所有制性質(zhì)的企業(yè)。此外，提供的風險因素的例子并不能夠全面地反映其重要性或發(fā)生的頻率。 </p><p>　　(四) 應對重大

65、錯報風險的總體反應 如何反應由于舞弊引起的重大錯報風險， 審計師是按以下步驟進行的: </p><p>　　1、 作業(yè)人員和監(jiān)督。參與審計的重要職責人員的知識、技能和能力應該和審計師對因舞弊引起的重大錯報風險所做出的評估相符合。例如，審計人員在對一家 IT 企業(yè)進行審計時，可以聘請有相關技術的專家，或通過指定更多的審計人員參與審計。此外，監(jiān)管程度應反映由舞弊引起的重大錯報風險(SASNo. 22, AUsec.